Blue Ridge Marketing Inc. manufactures two products, A and B. Presently, the company uses a single plan wide factory overhead rate for allocating overhead to products. However, management is considering moving to a multiple department rate system for allocating overhead. The following table presents information about estimated overhead and direct labor hours. Direct Labor Hours (dih) Product Painting Dept. Finishing Dept. Overhead $499,224 123,018 $622,242 13,200 dih 14 dih2 dih 2 20 8,700 Totals 21,900 dih 16 din 22 dih The overhead from both production departments allocated to each unit of Product Blue Rodge Marketing Inc. uses the multiple production department factory overhead rate method a $37.82 per unit b. $557.76 per unit c. $14.14 per unit d. $358.44 per unit